SPECIAL (OCCUPATIONAL) TAXES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  6. Taxes
  7. SPECIAL (OCCUPATIONAL) TAXES

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Section
5801

Imposition of tax

Section
5802

Registration of importers, manufacturers, and dealers